TMI Blog2018 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... avi Kant Gupta, Sr. DR For The Assessee : Sh. Rohit Jain, Adv. Ms. Deepashree Rao, CA ORDER PER O.P. KANT, A.M.: These two appeals by the Revenue are directed against two separate orders, dated 31/10/2014 passed by the learned Commissioner of Income-tax (Appeals)-IX, New Delhi, (in short the CIT-A ) for assessment year 2009-10. In both the appeals identical issues are involved and, thus, both were heard together and disposed off by way of this consolidated order for convenience. 2. The grounds raised in ITA No. 137/Del/2015 are reproduced as under: 1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) has erred in holding that payment in respect of Transmission charges, wheeling char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been raised under section 201(1)/201(1A) of the Act in both the cases. 4. The Ld. CIT-(A) after going through the details submission of the assessee held that payments made by the assessee under the head transmission charges, wheeling charges, SLDT charges etc, are not liable to TDS under section 194J of the Act. In the both the cases, the Ld. CIT-(A) has given identical finding. The finding of the Ld. CIT-(A) in the case of BSES Yamuna Power Ltd. (ITA No. 137/Del/2015) is reproduced as under: 5.3 The reason given by AO and submission of the appellant are considered. The A.O. did not accept the applicability of the decision in the case of CIT Vs. Bharti Cellular Ltd on the ground that there was no generation of any product and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges paid, there is no applicability of provisions of Section 201(1 A). Accordingly, the AO is directed to delete the demand raised. However as discussed under ground of appeal No. 3, the appellant should have deducted tax on salary and for that amount, interest u/s 201(4A) is applicable. The Assessing Officer is directed to recompute the interest on this amount. The ground of appeal is partly allowed. 6. The ground No. 2 raised in both the appeals are general in nature and, thus, dismissed as infructuous. 7. The ground No. 1 in both the appeal relates to applicability of section 194J of the Act on transmission charges, wheeling charges, SLDT charges, open access charges etc . 8. Before us, the Ld. Sr. DR relying on the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and ultimately the AO treated the assessee to be in default u/s 201(1), as in his opinion the provisions of section 194J were applicable on these payments. The AO, therefore, passed an order u/s 201(1 )/201(1 A) of the I.T. Act and created a demand against the assessee on account of TDS liability of ₹ 2,79,911/- and levied interest u/s 201(1A) of ₹ 15,36,906/-. Similar type of liabilities have been raised against BSES Rajdhani Power Ltd., even though the figures were different. 5. The assessee went in appeal before the CIT A The CIT(A) took the view that the assessee was not liable to deduct TDS u/s 194J by holding as under: 5.3 The reason given by AO and submission of the appellant are considered. The AO did no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al services to DTL. Therefore the wheeling charges paid by DTL to PGCIL for such transportation of electricity cannot be characterized as fee for technical service. 35. The ultimate conclusion of the HAT is therefore not erroneous. Accordingly the question framed by the Court is answered in the negative i.e., against the Revenue and in favour of the Assessee. Since the same question is involved in all the A Ys in question, all these appeals are dismissed affirming the impugned order of the IT AT, but in the circumstances with no order as to costs. 7, The SLP filed by the revenue against the said judgment stands dismissed by the Hon ble Supreme Court vide its order dated 22.1.2016. I, respectfully following the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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